Arizona § 42-11128 - Exemption for personal property in transit; violation; classification
Full text of Arizona Arizona Revised Statutes § 42-11128 — Exemption for personal property in transit; violation; classification, with citation guidance and answers to common questions.
§ 42-11128. Exemption for personal property in transit; violation; classification
A. The following personal property has no situs in this state and is exempt from taxation:
1. Personal property moving through this state to a final destination outside this state.
2. Personal property consigned to a warehouse in this state from a point outside this state for storage or assembly in transit to a final destination outside this state.
B. Property that is claimed to have no situs in this state for the purposes of taxation shall be entered in the records of the warehouse in which it is located as property in transit or futures contract property. The record shall include:
1. The date of receipt.
2. The date of withdrawal.
3. The point of origin.
4. The point of ultimate destination, if known.
C. The record of property shall be open at all times to inspection by the department or the taxing authority of a political subdivision of this state.
D. A person who files a claim for exemption of property in transit shall do so on a form and in the manner the department prescribes and shall include a certificate of the operator of the warehouse in which the property is located stating that the property is entered in the warehouse records as property in transit.
E. The owner or operator of a warehouse in or from which commodities that are exempt under section 42-11122 are deliverable shall file an affidavit with the county assessor between the first Monday in January and March 1 of each year stating that the property in the warehouse is futures contract property. The assessor may require additional evidence of the facts stated by the affidavit, but when the assessor accepts the affidavit as complete and correct, the commodities that are stored or consigned in the warehouse are considered to be exempt from taxation for the tax year under section 42-11122.
F. A person who knowingly makes a false statement in any document submitted under this section to an officer who is charged with assessing property for tax purposes is guilty of a class 6 felony.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-11128
What does Arizona Revised Statutes § 42-11128 cover?
Section 42-11128 ("Exemption for personal property in transit; violation; classification") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 42-11128?
A common citation format is "Arizona Revised Statutes § 42-11128" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 42-11128 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.